10 articles in this issue
Martana Arrazaqu Arestanti,Nurul Herawati,Emi Rahmawati
This study aims to examine the influence of individual factors (perception of the importance of ethical and social responsibility; machiavellianism; ethical reasoning) toward ethical decision making of tax consultants. This study used 50 tax consultants a...
Hasni Yusrianti,Tien Norma Habsari,Suthawan Prukumpai
The purpose of this research is to test the effect of financial and non-financial variables to firm performances between Indonesia and Thailand. The observation data used in this study is manufacturing companies from several sectors. Secondary data ...
Yudhy Muhtar Latuconsina
The purpose of this study is to unveil te phenomenon of Murabahah's discounting payment in shariah banking. This study using interpretive perspective with transcendental phenomenology as a method. The results show that Murabahah's discounting payment is t...
Muh. Irfan,Budi Santoso,Lukman Effendi
This study aimed to examine the effect of budget participation toward budgetary slack with three moderating variables, namely: information asymmetry, budget emphasis and organizational commitment. Inconsistencies in previous studies on the effect of budge...
Kurniatul Mudhofar,Afrizal Tahar
The purpose of this study is to examine the effect of fiscal decentralization which is proxied by independence of local government, dependence on the central government, effectiveness of regional revenue realization, and performance toward local governmen...
Juanda Juanda,Hafiez Sofyani
This paper describes the concept of religious character education organize for students in Accounting (prospective accountant) at the Universitas Muhammadiyah Yogyakarta (UMY). The program is named Pendampingan Agama Islam (PAI). This paper explain the we...
Fitriani Prastiawati,Emile Satya Darma
The growth and development of economic in Indonesia are not only from big cimpanies or multinationa, but the small business, micro business, and middle business have main problems in financial. To solve the problems, Baitul Maal Wat Tamwil (BMT) comes to ...
Ilham Maulana Saud
This study aims to examine the influence of attitude and perceived behavior control empirically toward the whistleblowing intention of the internal-external with the perceived organizational support as the moderating variables. This study using survey met...